Additional Problem 3 (Part Level Submission) Pina Manufacturing purchased a machine on August 1, 2017 for use in its factory. Pina paid $310,000 for the machine and estimated that it had a useful life of 10 years, at the end of which time the machine was expected to have a residual value of $26,000. During its life, the machine was expected to produce 189,000 units. During 2017, the machine produced 21,000 units, and produced 31,000 in 2018. The machine was subject to a 20% CCA rate, and Pina's year-end was December 31. Calculate the annual depreciation amount for 2017 and 2018 under the double-declining balance method. (Round answers to 0 decimal places, e.g. 5,275.) 2017 2018 Depreciation amount $